Exemption from registration to Job workers upto aggregate turnover of Rs. 20 lakh who are making inter-State taxable supply of job work service to a registered person

Exemption from registration to Job workers upto aggregate turnover of Rs. 20 lakh who are making inter-State taxable supply of job work service to a registered person

September 20, 2017 GST 0

Presently, a job worker making inter-State taxable supply of job work service is not eligible for threshold exemption of Rs. 20 lacs (Rs. 10 lacs in special category states except J & K) and is liable for registration.  It has been decided to exempt those job workers from obtaining registration who are making inter-State taxable supply of job work service to a registered person as long as the goods move under the cover of an e-way bill, irrespective of the value of the consignment. This exemption will not be available to job work in relation to jewellery, goldsmiths’ and silversmiths’ wares as covered under Chapter 71 which do not require e-way bill.

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